Modeling Aggregation and Measurement Errors in ABC Systems

摘要

1 Introduction The seminal papers by Labro/Vanhoucke (see [3] and [4]) made strong contributions to the analysis of errors in ABC systems by using simulation-based methods. We pick up their two-stage approach in modeling ABC systems as well as the implementation of measurement and aggregation errors and discuss the importance of sequence by which these errors are implemented on the magnitude of the overall cost distortion. As an extension to Labro/Vanhoucke we analyze different types of aggregation errors and discuss aspects of simultaneous implementation of aggregation and measurement errors. The existing literature identifies several cases with compensatory interaction effects. Addressing these effects our results show that some of theses effects are not the outcome of interaction among errors but caused by technical assumptions and restrictions. Furthermore, we give an overview of different ways of modeling errors and analyze the interaction between aggregation and measurement errors and their impact on cost distortion.